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2026-07-06 10:51:44 -04:00

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LegalText 36 U.S.C. § 300110 Annual report and audit us united_states_code code_section 36 PATRIOTIC AND NATIONAL OBSERVANCES, CEREMONIES, AND ORGANIZATIONS 3001 THE AMERICAN NATIONAL RED CROSS 300110 36 U.S.C. § 300110 current 119-100 2026-06-26 official https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc36@119-100.zip /us/usc/t36/s300110 data/legal/raw/us/code/title-36/usc36.xml 861bbde5d33f979b55bb0ecccbef1e004e7c186e3cc503e0f03d24875804b6b7 d8bb3c94f12bbd56e49d7a2bc029b1f4ab0bb8b69327e9ddbdf94d7adcac580d 1d612c0ca2d0336f87bfbdaa461c9eaca1bb18064eac01c0da2e0a626d8e6029 2026-07-04 official
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36 U.S.C. § 300110 - Annual report and audit

Text

(a) Submission of Report.— As soon as practicable after the end of the corporations fiscal year, which may be changed from time to time by the board of governors, the corporation shall submit a report to the Secretary of Defense on the activities of the corporation during such fiscal year, including a complete, itemized report of all receipts and expenditures.

(b) Auditing of Report and Submission to Congress.— The Secretary shall audit the report and submit a copy of the audited report to Congress.

(c) Payment of Audit Expenses.— The corporation shall reimburse the Secretary each year for auditing its accounts. The amount paid shall be deposited in the Treasury of the United States as a miscellaneous receipt.

(Pub. L. 105225, Aug. 12, 1998, 112 Stat. 1493; Pub. L. 11026, § 10, May 11, 2007, 121 Stat. 109.)

Notes

Historical and Revision Notes RevisedSectionSource (U.S. Code)Source (Statutes at Large) 300110(a)(c)36:6.Jan. 5, 1905, ch. 23, § 6, 33 Stat. 602; Feb. 27, 1917, ch. 137, 39 Stat. 946; July 17, 1953, ch. 222, § 4(c), 67 Stat. 179. 36:7.May 29, 1920, ch. 214, § 1 (1st complete par. on p. 659), 41 Stat. 659; July 17, 1953, ch. 222, § 5, 67 Stat. 179. In subsection (a), the words “make and”, “next preceding”, and “full” are omitted as unnecessary. The word “activities” is substituted for “proceedings” for consistency in the revised title. The words “all receipts and expenditures” are substituted for “receipts and expenditures of whatever kind” to eliminate unnecessary words. In subsections (b) and (c), the word “Secretary” is substituted for “Department of Defense” for consistency.

Editorial Notes

Amendments2007—Subsec. (a). Pub. L. 11026 reenacted heading without change and amended text generally. Prior to amendment, text read as follows: “As soon as practicable after July 1 of each year, the corporation shall submit a report to the Secretary of Defense on the activities of the corporation during the fiscal year ending June 30, including a complete, itemized report of all receipts and expenditures.”